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TMI Blog2011 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... E,Ludhianavs. Silver Oak Gardens Resorts - no interfere with the order of the Commissioner (Appeals). - ST/521/2010 - - - Dated:- 21-1-2011 - Mrs.Archana Wadhawa, Mr.M.Veeraiyan JJ. Present for the Appellant: Shri Sonal Bajaj, SDR PER: M.VEERAIYAN This appeal is by the department against the order of the Commissioner (Appeals) No.42/ST/APPL/JAL/2009 dated 31.03.2009 setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Rs.1,000/- under Section 77 and penalty of Rs.10,67,181/- under Section 76 and Rs.10,67,181/- under Section 78 of Finance Act, 1994. On appeal by the party, the Commissioner (Appeals) has upheld the order of the original authority except setting aside the penalty under section 76 of Finance Act, 1994. The Commissioner (Appeals) has relied on the decision of the Tribunal in the case of CCE,Ludhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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